IN THE INCOME TAX APPELLATE TRIBUNAL DELHI “B” BENCH: NEW DELHI BEFORE SHRI YOGESH KUMAR U.S, JUDICIAL MEMBER &

SHRI MANISH AGARWAL, ACCOUNTANT MEMBER [Assessment Year : 2014-15]

Kishan Kumar Gupta Vs ITO H.No.599, Hanuman Mandir, Ward-2(1)(3)

Ambedkar Park, Jhandapur, Ghaziabad I.E. Sahibadbad, Ghaziabad-201010 PAN-AYVPG6708N APPELLANT RESPONDENT Assessee by Shri Sahil Sharma, Adv. &

Shri Sanjay Parashar, Adv.

Revenue by Shri Rajesh Kumar Dhanesta, Sr. DR Date of Hearing 22.12.2025 Date of Pronouncement 20.02.2026

ORDER

PER MANISH AGARWAL, AM :

The present appeal is filed by the assessee against the order dated 07.11.2023 by Ld. Commissioner of Income Tax (A), National Faceless Appeal Centre (“NFAC”), Delhi [“ld. CIT(A)”] in Appeal No. CIT(A), Noida-1/10041/2019-20 passed u/s 250 of the Income Tax Act, 1961 [“the Act”] arising from the penalty order passed u/s 271(1)(c) dated 15.03.2019 passed u/s 271(1)(c) of the Act pertaining to Assessment Year 2014-15.

2. The appeal is delayed by 55 days for which an application for condonation of delay alongwith affidavit was filed as per which the assessee was suffering from prolonged illness and was bed-ridden. In support, copy of the medial repor